FAC Explorer

Audit 340597

FY End
2024-09-30
Total Expended
$2.84M
Findings
4
Programs
15
Organization: Central District Health Department (NE)
Year: 2024 Accepted: 2025-01-30
Auditor: Core CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
520792 2024-002 Significant Deficiency - I
520793 2024-003 Significant Deficiency - B
1097234 2024-002 Significant Deficiency - I
1097235 2024-003 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
93.268 Immunization Cooperative Agreements $472,645 - 0
93.558 Temporary Assistance for Needy Families $429,242 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $389,987 Yes 2
93.889 National Bioterrorism Hospital Preparedness Program $123,588 - 0
93.069 Public Health Emergency Preparedness $121,307 - 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $94,423 - 0
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $85,374 - 0
93.870 Maternal, Infant and Early Childhood Homevisiting Grant Program $81,296 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $65,579 - 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $55,995 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $49,288 - 0
93.991 Preventive Health and Health Services Block Grant $48,500 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $25,806 - 0
93.197 Childhood Lead Poisoning Prevention Projects, State and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $15,000 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $6,343 - 0

Contacts

Name Title Type
G7JUL5A5KGP2 Teresa Anderson Auditee
3083855175 Jake Klabenes Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Health Department has not elected to use the 10% de minimis cost rate as covered in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 200.414 Indirect (F&A) costs. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Central District Health Department under programs of the federal government for the year ended September 30, 2024. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations, it is not intended to and does not present the financial position and changes in financial position of Central District Health Department.

Finding Details

Finding 2024-002
Federal Award Identification Assistance Listing Program Title Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Program Number 21.027 Federal Award ID Number and Year SLFRP1965 Federal Agency U.S. Department of the Treasury Pass-Through Entity Nebraska Department of Health and Human Services Significant Deficiency in Internal Control Over Procurement and Suspension and Debarment Criteria The Health Department’s procurement policy states that documentation of procurements shall be retained for seven years and shall include all federally-required elements of procurement transactions. The Health Department’s procurement policy states that it will require all vendors to self-certify that they are not suspended or debarred. The Health Department is to then check that statement against the Federal System for Award Management. This policy is in compliance with 2 CFR 200.212; 2 CFR 200.318(h); 2 CFR 180.300; 48 CFR 52.209-6. Condition The Health Department did not retain evidence of its procurement of a covered transaction. The Health Department entered into a covered transaction prior to verifying whether the contractor was suspended or debarred. Repeat Finding No. Cause The Health Department did not have a system of controls in place to ensure that their procurement policy was followed. Effect or Potential Effect The Health Department may neglect to procure covered transactions. The Health Department may enter into a covered transaction with a debarred, suspended, or otherwise excluded vendor. Questioned Costs No. Statistical Sample No. Context The Health Department entered into a covered transaction during the year to modernize its restrooms. The Health Department followed its procurement policy and requested proposals from an adequate number of vendors. However, despite repeated attempts to obtain multiple bids, the Health Department was only able to obtain a bid from single vendor. The Health Department proceeded with that bid, as evidenced by the publicly-available board minutes, but failed to follow its procurement policy as it pertains to 1) documentation retention requirements and 2) suspension and debarment. In testing this transaction, the auditor performed a search on the System for Award Management website, noting that the vendor is not on the exclusion list. Recommendation The auditor recommends that the Health Department establish a robust system of controls to ensure it complies with its procurement policy when entering into covered transactions. Views of Responsible Officials See Corrective Action Plan, below.
Finding 2024-003
Assistance Listing Program Title Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Program Number 21.027 Federal Award ID Number and Year SLFRP1965 Federal Agency U.S. Department of the Treasury Pass-Through Entity Nebraska Department of Health and Human Services Significant Deficiency in Internal Control Over Allowable Costs/Cost Principles; Noncompliance with Allowable Costs/Cost Principles Criteria The subaward from the Nebraska Department of Health and Human Services states that indirect costs shall not be paid as part of the grant. Condition The Health Department requested reimbursement for indirect costs charged to the grant. Repeat Finding No. Cause The Health Department did not have a system of internal controls in place to identify grants which do not allow the reimbursement of indirect costs. Effect The Health Department may be reimbursed for unallowable costs. Questioned Costs Known: $11,909 Statistical Sample No. Context The Health Department routinely administers grants which allow the reimbursement of indirect costs. This subaward from the Nebraska Department of Health and Human Services is the only award administered by the Health Department that does not allow for the reimbursement of indirect costs. This unique circumstance was overlooked by the Health Department staff when requesting reimbursement. Recommendation The auditor recommends that the Health Department establish a system of internal controls to identify grants which do not allow the reimbursement of indirect costs. Views of Responsible Officials See Corrective Action Plan, below.
Finding 2024-002
Federal Award Identification Assistance Listing Program Title Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Program Number 21.027 Federal Award ID Number and Year SLFRP1965 Federal Agency U.S. Department of the Treasury Pass-Through Entity Nebraska Department of Health and Human Services Significant Deficiency in Internal Control Over Procurement and Suspension and Debarment Criteria The Health Department’s procurement policy states that documentation of procurements shall be retained for seven years and shall include all federally-required elements of procurement transactions. The Health Department’s procurement policy states that it will require all vendors to self-certify that they are not suspended or debarred. The Health Department is to then check that statement against the Federal System for Award Management. This policy is in compliance with 2 CFR 200.212; 2 CFR 200.318(h); 2 CFR 180.300; 48 CFR 52.209-6. Condition The Health Department did not retain evidence of its procurement of a covered transaction. The Health Department entered into a covered transaction prior to verifying whether the contractor was suspended or debarred. Repeat Finding No. Cause The Health Department did not have a system of controls in place to ensure that their procurement policy was followed. Effect or Potential Effect The Health Department may neglect to procure covered transactions. The Health Department may enter into a covered transaction with a debarred, suspended, or otherwise excluded vendor. Questioned Costs No. Statistical Sample No. Context The Health Department entered into a covered transaction during the year to modernize its restrooms. The Health Department followed its procurement policy and requested proposals from an adequate number of vendors. However, despite repeated attempts to obtain multiple bids, the Health Department was only able to obtain a bid from single vendor. The Health Department proceeded with that bid, as evidenced by the publicly-available board minutes, but failed to follow its procurement policy as it pertains to 1) documentation retention requirements and 2) suspension and debarment. In testing this transaction, the auditor performed a search on the System for Award Management website, noting that the vendor is not on the exclusion list. Recommendation The auditor recommends that the Health Department establish a robust system of controls to ensure it complies with its procurement policy when entering into covered transactions. Views of Responsible Officials See Corrective Action Plan, below.
Finding 2024-003
Assistance Listing Program Title Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Program Number 21.027 Federal Award ID Number and Year SLFRP1965 Federal Agency U.S. Department of the Treasury Pass-Through Entity Nebraska Department of Health and Human Services Significant Deficiency in Internal Control Over Allowable Costs/Cost Principles; Noncompliance with Allowable Costs/Cost Principles Criteria The subaward from the Nebraska Department of Health and Human Services states that indirect costs shall not be paid as part of the grant. Condition The Health Department requested reimbursement for indirect costs charged to the grant. Repeat Finding No. Cause The Health Department did not have a system of internal controls in place to identify grants which do not allow the reimbursement of indirect costs. Effect The Health Department may be reimbursed for unallowable costs. Questioned Costs Known: $11,909 Statistical Sample No. Context The Health Department routinely administers grants which allow the reimbursement of indirect costs. This subaward from the Nebraska Department of Health and Human Services is the only award administered by the Health Department that does not allow for the reimbursement of indirect costs. This unique circumstance was overlooked by the Health Department staff when requesting reimbursement. Recommendation The auditor recommends that the Health Department establish a system of internal controls to identify grants which do not allow the reimbursement of indirect costs. Views of Responsible Officials See Corrective Action Plan, below.